Generally, there are no option to file a complaint regarding the preliminary assessments, and the option to complain will be available when the assessments are final – presumably in 2025.
As a reaction to horror stories of extreme examples of "unfair" evaluations, the Danish Property Assessment Agency announced that it, contrary to what originally was stated, in some instances will be possible to file a complaint of the preliminary assessment. The cases in which it is possible to complain mainly covers cases where the assessment deviates significantly from the previous assessment or if other special circumstances apply. The latter includes among other situations if the property is for sale, and it is expected that the sales price will differentiate with more than 20%. The same applies to a buyer who buys the property at a price that deviates more than 20% from the preliminary assessment. In such case, the buyer has the right to have the preliminary assessment changed to the price at which the property was actually sold.
More recently, on 26 September 2023, the Danish Property Assessment Agency announced that initial quality assurances of some of the preliminary assessments have shown that there is a risk that the property assessments can be too high for new properties in expensive residential areas. The Agency encourages the private owners affected to contact the Agency.
If a property owner wish to file a complaint, it is advisable to file the complaint as soon as possible, mainly because the final assessments according to the current plan will not be available before 2025. It is also worth noting that it is possible to file a complaint again when the final assessment is received. If the complaint is filed in 2025, a change to the assessment will only be accepted if it means a change of the original assessment of more than 20%.